Part-Year Residents

Note: If you elected to receive advance payments of your Child Tax Credit, you must file an income tax return the following year.

You are considered a part-year resident of Minnesota if either of these apply:

• You moved to or from Minnesota during the tax year and established residency (domicile).
• You spent at least 183 days in Minnesota during the year and you rented, owned, occupied, or maintained an abode. An abode is a residence in Minnesota suitable for year-round use and equipped with its own cooking and bathing facilities.

You must file a Minnesota return if your Minnesota gross income meets the minimum filing requirement ($14,575 for 2024). To determine your Minnesota gross income, see Calculating Minnesota Gross Income.

If you are required to file a Minnesota return, use Form M1, Individual Income Tax, and Schedule M1NR, Nonresidents/Part-Year Residents.

If you moved to Minnesota during the tax year and planned to stay permanently, you are a part-year resident regardless of how many days you spent in Minnesota.

If you permanently moved from Minnesota, you must establish permanent residence elsewhere. Temporary absences do not change your residency for tax purposes.

Example: Julie moved to Minnesota for a new job in November 2024 and was paid $15,500. Even though Julie was only here two months of the tax year, she earned more than the minimum filing requirement of $14,575 and must file a Minnesota return using Form M1 and Schedule M1NR. She’ll pay tax to Minnesota based on the percentage of her total income earned in Minnesota.